preferred share
51preference share — A share in a company yielding a fixed rate of interest rather than a variable dividend. A preference share is an intermediate form of security between an ordinary share and a debenture Preference shares usually confer some degree of ownership of… …
52Earnings Per Share - EPS — The portion of a company s profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company s profitability. Calculated as: When calculating, it is more accurate to use a weighted average number… …
53cumulative preference share — ➔ Share * * * cumulative preference share UK US noun [C] (US cumulative preferred stock) ► FINANCE, STOCK MARKET a type of share that gives its owner the right to receive a set amount of money as a dividend. If this money cannot be paid in time,… …
54Interim Earnings Per Share — A measure of earnings calculated at a specified time, shorter than or before the end of year calculations. Interim earnings per share (EPS) can be calculated at any time, given the knowledge of number of outstanding shares and net income less any …
55Convertible Preference Share — A preference share that can be converted into common shares at a fixed conversion price. Preference or preferred shares entitle a holder to a prior claim on any dividend paid by the company before payment is made on ordinary shares. ► See… …
56preference share — /ˈprɛfrəns ʃɛə/ (say prefruhns shair) noun a share which ranks before ordinary shares in the entitlement to dividends, usually at a fixed rate of interest, and usually converting into an ordinary share at a future date. Also, US, preferred stock …
57preference share — Brit. a share of preferred stock. [1835 45] * * * …
58preference share capital — UK US noun [U] US also preferred capital) FINANCE, STOCK MARKET ► money that a company has from selling preference shares. Shareholders with these shares must be paid before those with ordinary shares when a company is paying dividends or if it… …
59cumulative preference share — A type of preference share that entitles the owner to receive any dividends not paid in previous years. Companies are not obliged to pay dividends on preference shares if there are insufficient earnings in any particular year. Cumulative… …
60earnings per share — EPS *Net income accruing to a corporation’s stockholders, expressed in terms of individual shares of ownership. The earnings per share (EPS) is calculated by dividing net income by *common stock. In practice, this basic calculation can require… …
